Abdurashidova Gozal,
Independent researcher, Tashkent, Uzbekistan
Abstract. The role of cotton-textile clusters in the economy, specific aspects of accounting in them are studied in the article. The theoretical foundations of the formation of financial performance indicators in the cotton-textile cluster were analyzed. The state and problems of information supply of the financial report on income and expenditure elements and financial results of cotton-textile clusters are studied.
Keywords: cotton-textile clusters, financial report, income, cost, international standard.